Analisis Faktor-Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi (Studi Kasus pada Pt. Cocacola Bottling Indonesia)

Abstract

The purpose of this research is to empirically examine whether the presentation and the accessibility of budget realization reports have a positive influence of enhancing transparency and accountability in the management of local finance on PT. Coca-Cola Bottling Indonesia. The method used to collect data is through survey questionnaire of which the respondent were members of local legislative council since the members of legislative are actual (primary) user of the budget realization report for this time. The result of this research is that both of the reports user involvement, capability of information system personnel, top management support, formalization of information system have a significant positive effect of enhancing transparency and accountability in the management of local finance (F-test value of 18,016 at significance level of 0,00)